Tax Rates

Keep on top of your tax planning with the latest federal (Canadian) and provincial income tax rates for individuals and corporations.

Tax Tables

Personal Income Tax Rates

Combined Personal Income Tax Rates

Corporate Income Tax Rates

Combined Corporate Income Tax Rates

Combined Personal Income Tax Rates

CURRENT YEAR | British Columbia | 2026

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible¹	Non-Eligible²
first $50,363	19.06%	9.80%	nil	9.91%
over $50,363 up to $58,523	21.70%	10.85%	nil	12.32%
over $58,523 up to $100,728	28.20%	14.10%	1.63%	19.80%
over $100,728 up to $115,648	31.00%	15.50%	5.49%	23.02%
over $115,648 up to $117,045	32.79%	16.40%	7.96%	25.07%
over $117,045 up to $140,430	38.29%	19.15%	15.55%	31.40%
over $140,430 up to $181,440	40.70%	20.35%	18.88%	34.17%
over $181,440 up to $190,405	43.99%	22.00%	23.42%	37.95%
over $190,405 up to $258,482	46.09%	23.05%	26.32%	40.37%
over $258,402 up to $265,545	49.80%	24.90%	31.44%	44.64%
over $265,545	53.50%	26.75%	36.54%	48.89%

A BC individual with no other income may generally receive eligible dividends of up to $80,758 with no federal tax and no BC tax
A BC individual with no other income may generally receive non-eligible dividends up to $340,299 with no federal tax and BC tax of only $768

^{Last Updated: March 9, 2026}

PAST YEAR | British Columbia | 2025

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible¹	Non-Eligible²
first $49,279	19.56%	9.78%	nil	9.86%
over $49,279 up to $57,375	22.20%	11.10%	nil	12.90%
over $57,375 up to $98,560	28.20%	14.10%	1.63%	19.80%
over $98,560 up to $113,159	31.00%	15.50%	5.49%	23.02%
over $113,159 up to $114,750	32.79%	16.40%	7.96%	25.07%
over $114,750 up to $137,407	38.29%	19.15%	15.55%	31.40%
over $137,407 up to $177,882	40.70%	20.35%	18.88%	34.17%
over $177,882 up to $186,306	44.01%	22.01%	23.45%	37.98%
over $186,306 up to $253,414	46.11%	23.06%	26.35%	40.40%
over $253,414 up to $259,829	49.80%	24.90%	31.44%	44.64%
over $259,829	53.50%	26.75%	36.54%	48.89%

A BC individual with no other income may generally receive eligible dividends of up to $71,782 / $73,720 with no federal tax and no BC tax
A BC individual with no other income may generally receive non-eligible dividends up to $34,320 / $35,239 with no federal tax and BC tax of only $587 / $602

PAST YEAR | British Columbia | 2024

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains¹		Canadian Dividends
Taxable Income		< June 25, 2024	Over $250K ≥ JUNE 25, 2024	Eligible²	Non-Eligible³
first $47,937	20.06%	10.03%	13.37%	nil	10.43%
over $47,937 up to $55,867	22.70%	11.35%	15.13%	nil	13.47%
over $55,867 up to $95,875	28.20%	14.10%	18.80%	1.63%	19.80%
over $95,875 up to $110,076	31.00%	15.50%	20.67%	5.49%	23.02%
over $110,076 up to $111,733	32.79%	16.40%	21.86%	7.96%	25.07%
over $111,733 up to $133,664	38.29%	19.15%	25.53%	15.55%	31.40%
over $133,664 up to $173,205	40.70%	20.35%	27.13%	18.88%	34.17%
over $173,205 up to $181,232	44.02%	22.01%	29.35%	23.46%	37.99%
over $181,232 up to $246,752	46.12%	23.06%	30.75%	26.36%	40.41%
over $246,752 up to $252,752	49.80%	24.90%	33.20%	31.44%	44.64%
over $252,752	53.50%	26.75%	35.67%	36.54%	48.89%

The portion of capital gains that are in excess of $250,000 in a year that are included in income increased from 50% to 66.6% effective June 25, 2024. Only 50% of capital gains realized before June 25, 2024 OR capital gains that are less than $250,000 in a year are included in income. Learn more about these changes in our Capital Gains Inclusion Rate Changes article
A BC individual with no other income may generally receive eligible dividends of up to $55,000 / $71,782 with no federal tax and no BC tax
A BC individual with no other income may generally receive non-eligible dividends up to $32,775 / $34,320 with no federal tax and BC tax of only $562 / $587

PAST YEAR | British Columbia | 2023

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $45,654	20.06%	10.03%	nil	10.43%
over $45,654 up to $53,359	22.70%	11.35%	nil	13.47%
over $53,359 up to $91,310	28.20%	14.10%	1.63%	19.80%
over $91,310 up to $104,835	31.00%	15.50%	5.49%	23.02%
over $104,835 up to $106,717	32.79%	16.40%	7.96%	25.07%
over $106,717 up to $127,299	38.29%	19.15%	15.55%	31.40%
over $127,299 up to $165,430	40.70%	20.35%	18.88%	34.17%
over $165,430 up to $172,602	44.02%	22.01%	23.46%	37.99%
over $172,602 up to $235,675	46.12%	23.06%	26.36%	40.41%
over $235,675 up to $240,716	49.80%	24.90%	31.44%	44.64%
over $240,716	53.50%	26.75%	36.54%	48.89%

CURRENT YEAR | Alberta | 2026

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $58,523	22.00%	11.00%	nil	12.41%
over $58,523 up to $61,200	28.50%	14.25%	7.40%	19.88%
over $61,200 up to $117,045	30.50%	15.25%	10.16%	22.18%
over $117,045 up to $154,259	36.00%	18.00%	17.75%	28.51%
over $154,259 up to $181,440	38.00%	19.00%	20.51%	30.81%
over $181,440 up to $185,111	41.29%	20.65%	25.05%	34.59%
over $185,111 up to $246,813	42.29%	21.15%	26.43%	35.74%
over $246,813 up to $258,482	43.29%	21.65%	27.81%	36.89%
over $258,482 up to $370,220	47.00%	23.50%	32.93%	41.16%
over $370,220	48.00%	24.00%	34.31%	42.31%

^{Last Updated: March 9, 2026}

PAST YEAR | Alberta | 2025

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $57,375	22.50%	11.25%	nil	12.98%
over $57,375 up to $60,000	28.50%	14.25%	7.40%	19.88%
over $60,000 up to $114,750	30.50%	15.25%	10.16%	22.18%
over $114,750 up to $151,234	36.00%	18.00%	17.75%	28.51%
over $151,234 up to $177,882	38.00%	19.00%	20.51%	30.81%
over $177,882 up to $181,481	41.31%	20.66%	25.08%	34.62%
over $181,481 up to $241,974	42.31%	21.16%	26.46%	35.77%
over $241,974 up to $253,414	43.31%	21.66%	27.84%	36.92%
over $253,414 up to $362,961	47.00%	23.50%	32.93%	41.16%
over $362,961	48.00%	24.00%	34.31%	42.31%

PAST YEAR | Alberta | 2024

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains¹		Canadian Dividends
Taxable Income		< June 25, 2024	Over $250K ≥ JUNE 25, 2024	Eligible	Non-Eligible
first $55,867	25.00%	12.50%	16.67%	2.57%	15.86%
over $55,867 up to $111,733	30.50%	15.25%	20.33%	10.16%	22.18%
over $111,733 up to $148,269	36.00%	18.00%	24.00%	17.75%	28.51%
over $148,269 up to $173,205	38.00%	19.00%	25.33%	20.51%	30.81%
over $173,205 up to $177,922	41.32%	20.66%	27.55%	25.09%	34.63%
over $177,922 up to $237,230	42.32%	21.16%	28.21%	26.47%	35.78%
over $237,230 up to $246,752	43.32%	21.66%	28.88%	27.85%	36.93%
over $246,752 up to $355,845	47.00%	23.50%	31.33%	32.93%	41.16%
over $355,845	48.00%	24.00%	32.00%	34.31%	42.31%

Effective June 25, 2024, the capital gains inclusion rate will increase from 50% to 66.67% for all capital gains exceeding $250,000 realized after June 25, 2024. Learn more about these changes in our Capital Gains Inclusion Rate Changes article

PAST YEAR | Alberta | 2023

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $53,359	25.00%	12.50%	2.57%	15.86%
over $53,359 up to $106,717	30.50%	15.25%	10.16%	22.18%
over $106,717 up to $142,292	36.00%	18.00%	17.75%	28.51%
over $142,292 up to $165,430	38.00%	19.00%	20.51%	30.81%
over $165,430 up to $170,751	41.32%	20.66%	25.09%	34.63%
over $170,751 up to $227,668	42.32%	21.16%	26.47%	35.78%
over $227,668 up to $235,675	43.32%	21.66%	27.85%	36.93%
over $235,675 up to $341,502	47.00%	23.50%	32.93%	41.16%
over $341,502	48.00%	24.00%	34.31%	42.31%

CURRENT YEAR | Saskatchewan | 2026

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $54,532	24.50%	12.25%	nil	14.89%
over $54,532 up to $58,523	26.50%	13.25%	0.66%	17.19%
over $58,523 up to $117,045	33.00%	16.50%	9.63%	24.67%
over $117,045 up to $155,805	38.50%	19.25%	17.22%	30.99%
over $155,805 up to $181,440	40.50%	20.25%	19.98%	33.29%
over $181,440 up to $258,482	43.79%	21.90%	24.52%	37.07%
over $258,482	47.50%	23.75%	29.64%	41.34%

^{Last Updated: December 26, 2025}

PAST YEAR | Saskatchewan | 2025

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $53,463	25.00%	12.50%	nil	15.47%
over $53,463 up to $57,375	27.00%	13.50%	1.35%	17.77%
over $57,375 up to $114,750	33.00%	16.50%	9.63%	24.67%
over $114,750 up to $152,750	38.50%	19.25%	17.22%	30.99%
over $152,750 up to $177,882	40.50%	20.25%	19.98%	33.29%
over $177,882 up to $253,414	43.81%	21.91%	24.55%	37.10%
over $253,414	47.50%	23.75%	29.64%	41.34%

PAST YEAR | Saskatchewan | 2024

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains¹		Canadian Dividends
Taxable Income		< June 25, 2024	Over $250K ≥ JUNE 25, 2024	Eligible	Non-Eligible
first $52,057	25.50%	12.75%	17.00%	nil	15.56%
over $52,057 up to $55,867	27.50%	13.75%	18.33%	2.04%	17.86%
over $55,867 up to $111,733	33.00%	16.50%	22.00%	9.63%	24.19%
over $111,733 up to $148,734	38.50%	19.25%	25.67%	17.22%	30.51%
over $148,734 up to $173,205	40.50%	20.25%	27.00%	19.98%	32.81%
over $173,205 up to $246,752	43.82%	21.91%	29.21%	24.56%	36.63%
over $246,752	47.50%	23.75%	31.67%	29.64%	40.86%

Effective June 25, 2024, the capital gains inclusion rate will increase from 50% to 66.67% for all capital gains exceeding $250,000 realized after June 25, 2024. Learn more about these changes in our Capital Gains Inclusion Rate Changes article

PAST YEAR | Saskatchewan | 2023

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $49,720	25.50%	12.75%	nil	16.52%
over $49,720 up to $53,359	27.50%	13.75%	2.04%	18.82%
over $53,359 up to $106,717	33.00%	16.50%	9.63%	25.14%
over $106,717 up to $142,058	38.50%	19.25%	17.22%	31.47%
over $142,058 up to $165,430	40.50%	20.25%	19.98%	33.77%
over $165,430 up to $235,675	43.82%	21.91%	24.56%	37.59%
over $235,675	47.50%	23.75%	29.64%	41.82%

CURRENT YEAR | Manitoba | 2026

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $47,000	24.80%	12.40%	2.46%	17.23%
over $47,000 up to $58,523	26.75%	13.38%	5.15%	19.48%
over $58,523 up to $100,000	33.25%	16.63%	14.12%	26.95%
over $100,000 up to $117,045	37.90%	18.95%	20.53%	32.30%
over $117,045 up to $181,440	43.40%	21.70%	28.12%	38.62%
over $181,440 up to $200,000	46.69%	23.35%	32.67%	42.40%
over $200,000 up to $258,482	47.54%	23.77%	33.84%	43.38%
over $258,482 up to $400,000	51.25%	25.63%	38.96%	47.65%
over $400,000	50.40%	25.20%	37.78%	46.67%

^{Last Updated: December 26, 2025}

PAST YEAR | Manitoba | 2025

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $47,564	25.30%	12.65%	3.15%	17.81%
over $47,564 up to $57,375	27.25%	13.63%	5.84%	20.05%
over $57,375 up to $101,200	33.25%	16.63%	14.12%	26.95%
over $101,200 up to $114,750	37.90%	18.95%	20.53%	32.30%
over $114,750 up to $177,882	43.40%	21.70%	28.12%	38.62%
over $177,882 up to $200,000	46.71%	23.36%	32.70%	42.43%
over $200,000 up to $253,414	47.56%	23.78%	33.87%	43.41%
over $253,414 up to $400,000	51.25%	25.63%	38.96%	47.65%
over $400,000	50.40%	25.20%	37.78%	46.67%

PAST YEAR | Manitoba | 2024

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains¹		Canadian Dividends
Taxable Income		< June 25, 2024	Over $250K ≥ JUNE 25, 2024	Eligible	Non-Eligible
first $47,000	25.80%	12.90%	17.20%	3.84%	18.38%
over $47,000 up to $55,867	27.75%	13.88%	18.50%	6.53%	20.63%
over $55,867 up to $100,000	33.25%	16.63%	22.17%	14.12%	26.95%
over $100,000 up to $111,733	37.90%	18.95%	25.27%	20.53%	32.30%
over $111,733 up to $173,205	43.40%	21.70%	28.93%	28.12%	38.62%
over $173,205 up to $246,752	46.72%	23.36%	31.15%	32.71%	42.44%
over $246,752	50.40%	25.50%	33.60%	37.78%	46.67%

Effective June 25, 2024, the capital gains inclusion rate will increase from 50% to 66.67% for all capital gains exceeding $250,000 realized after June 25, 2024. Learn more about these changes in our Capital Gains Inclusion Rate Changes article

PAST YEAR | Manitoba | 2023

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $36,842	25.80%	12.90%	3.84%	18.38%
over $36,842 up to $53,359	27.75%	13.88%	6.53%	20.63%
over $53,359 up to $79,625	33.25%	16.63%	14.12%	26.95%
over $79,625 up to $106,717	37.90%	18.95%	20.53%	32.30%
over $106,717 up to $165,430	43.40%	21.70%	28.12%	38.62%
over $165,430 up to $235,675	46.72%	23.36%	32.71%	42.44%
over $235,675	50.40%	25.50%	37.78%	46.67%

CURRENT YEAR | Ontario | 2026

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gain	Canadian Dividends
Taxable Income		Capital Gain	Eligible	Non-Eligible
first $53,891	19.05%	9.53%	nil	8.09%
over $53,891 up to $58,523	23.15%	11.58%	nil	12.80%
over $58,523 up to $94,907	29.65%	14.83%	6.39%	20.28%
over $94,907 up to $107,785	31.48%	15.74%	8.92%	22.38%
over $107,785 up to $111,814	33.89%	16.95%	12.24%	25.16%
over $111,814 up to $117,045	37.91%	18.95%	17.79%	29.78%
over $117,045 up to $150,000	43.41%	21.70%	25.38%	36.10%
over $150,000 up to $181,440	44.97%	22.48%	27.53%	37.90%
over $181,440 up to $220,000	48.26%	24.13%	32.07%	41.68%
over $220,000 up to $258,482	49.82%	24.91%	34.22%	43.47%
over $258,482	53.53%	26.76%	39.34%	47.74%

^{Last Updated: March 9, 2026}

PAST YEAR | Ontario | 2025

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gain	Canadian Dividends
Taxable Income		Capital Gain	Eligible	Non-Eligible
first $52,886	19.55%	9.78%	nil	8.66%
over $52,886 up to $57,375	23.65%	11.83%	nil	13.38%
over $57,375 up to $93,132	29.65%	14.83%	6.39%	20.28%
over $93,132 up to $105,775	31.48%	15.74%	8.92%	22.38%
over $105,775 up to $109,727	33.89%	16.95%	12.24%	25.16%
over $109,727 up to $114,750	37.91%	18.95%	17.79%	29.78%
over $114,750 up to $150,000	43.41%	21.70%	25.38%	36.10%
over $150,000 up to $177,882	44.97%	22.48%	27.53%	37.90%
over $177,882 up to $220,000	48.28%	24.14%	32.10%	41.71%
over $220,000 up to $253,414	49.84%	24.92%	34.25%	43.50%
over $253,414	53.53%	26.76%	39.34%	47.74%

PAST YEAR | Ontario | 2024

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains¹		Canadian Dividends
Taxable Income		< June 25, 2024	Over $250K ≥ JUNE 25, 2024	Eligible	Non-Eligible
first $51,446	20.05%	10.03%	13.37%	nil	9.24%
over $51,446 up to $55,867	24.15%	12.08%	16.10%	nil	13.95%
over $55,867 up to $90,599	29.65%	14.83%	19.77%	6.39%	20.28%
over $90,559 up to $102,894	31.48%	15.74%	20.99%	8.92%	22.38%
over $102,894 up to $106,732	33.89%	16.95%	22.59%	12.24%	25.16%
over $106,732 up to $111,733	37.91%	18.95%	25.27%	17.79%	29.78%
over $111,733 up to $150,000	43.41%	21.70%	28.94%	25.38%	36.10%
over $150,000 up to $173,205	44.97%	22.48%	29.98%	27.53%	37.90%
over $173,205 up to $220,000	48.29%	24.14%	32.19%	32.11%	41.72%
over $220,000 up to $246,752	49.85%	24.92%	33.23%	34.26%	43.51%
over $246,752	53.53%	26.76%	35.69%	39.34%	47.74%

Effective June 25, 2024, the capital gains inclusion rate will increase from 50% to 66.67% for all capital gains exceeding $250,000 realized after June 25, 2024. Learn more about these changes in our Capital Gains Inclusion Rate Changes article

PAST YEAR | Ontario | 2023

Taxable Income	Other Income (Including business, salary, and employment)	Capital Gains	Canadian Dividends
Taxable Income		Capital Gains	Eligible	Non-Eligible
first $49,231	20.05%	10.03%	nil	9.24%
over $49,231 up to $53,359	24.15%	12.08%	nil	13.95%
over $53,359 up to $86,698	29.65%	14.83%	6.39%	20.28%
over $86,698 up to $98,463	31.48%	15.74%	8.92%	22.38%
over $98,463 up to $102,135	33.89%	16.95%	12.24%	25.16%
over $102,135 up to $106,717	37.91%	18.95%	17.79%	29.78%
over $106,717 up to $150,000	43.41%	21.70%	25.38%	36.10%
over $150,000 up to $165,430	44.97%	22.48%	27.53%	37.90%
over $165,430 up to $220,000	48.29%	24.14%	32.11%	41.72%
over $220,000 up to $235,675	49.85%	24.92%	34.26%	43.51%
over $235,675	53.53%	26.76%	39.34%	47.74%

Combined Corporate Income Tax Rates

CURRENT YEAR | 2026

	General	Small Business (CCPC¹)	Small Business Limit
British Columbia	27.00%	11.00%	$500,000
Alberta	23.00%	11.00%	$500,000
Saskatchewan	27.00%	10.00%	$600,000
Manitoba	27.00%	9.00%	$500,000
Ontario	26.50%	12.20%	$500,000

Canadian-Controlled Private Corporation

^{Last Updated: January 28, 2026}

PAST YEAR | 2025

	General	Small Business (CCPC¹)	Small Business Limit
British Columbia	27.00%	11.00%	$500,000
Alberta	23.00%	11.00%	$500,000
Saskatchewan	27.00%	10.00%²	$600,000
Manitoba	27.00%	9.00%	$500,000
Ontario	26.50%	12.20%	$500,000

Canadian-Controlled Private Corporations
Saskatchewan’s small business corporate income tax rate will temporarily remain at 1% until June 30, 2025, at which time it will return to 2%

PAST YEAR | 2024

	General	Small Business (CCPC¹)	Small Business Limit
British Columbia	27.00%	11.00%	$500,000
Alberta	23.00%	11.00%	$500,000
Saskatchewan	27.00%	9.00%²	$600,000
Manitoba	27.00%	9.00%	$500,000
Ontario	26.50%	12.2%	$500,000

Canadian-Controlled Private Corporations
Saskatchewan’s small business corporate income tax rate will temporarily remain at 0% until June 30, 2023. The restoration of the rate to 1% per cent will be delayed to July 1, 2023, and on July 1, 2024 the rate will return to 2%

PAST YEAR | 2023

	General	Small Business (CCPC¹)	Small Business Limit
British Columbia	27.00%	11.00%	$500,000
Alberta	23.00%	11.00%	$500,000
Saskatchewan	27.00%	9.00%²	$600,000
Manitoba	27.00%	9.00%	$500,000
Ontario	26.50%	12.2%	$500,000

Canadian-Controlled Private Corporations
Saskatchewan’s small business corporate income tax rate will temporarily remain at 0% until June 30, 2023. The restoration of the rate to 1% per cent will be delayed to July 1, 2023, and on July 1, 2024 the rate will return to 2%